1) Indian Evidence Act, 1872 is applicable to all Judicial Proceedings so pls define Judicial Proceedings because i have also heard that Indian Evidence Act, 1872 is not applicable to income tax act, 1961 during the Judicial proceedings between income tax officer & the assessee.And also as per Section 1 says that affidavit is not evidence as per the Indian Evidence Act, 1872 it means the affidavit presented as a evidence under the any court are not evidence is it right or wrong.

2) I have also heard from the learned members that under writ petition affidavit is not a evidence it is only a statement of facts on oath to support your writ petition. Is it right if it is than as per which section & case laws pls solve the above mentioned query it is a kind request to the learned members.

More info regarding the affidavit than pls forward it or share with me.